Section 108 ·

A tax shall be imposed by the Corporation on all carriages and animals kept in Howrah, except -- (a) carriage kept for sale by bona fide dealers in such carriages and not used for any other purpose; (b) carriages and animals maintained by any authority for the purpose of a fire brigade; Tax on carriages and animals. (Part IV .- Taxation .- Chapter VIII .- H. Tax on carriages and animals .- Sections 109-111.) (c) carriages and animals belonging to Government and maintained for police or military purposes; and (d) such other classes of carriages and animals as may be prescribed. Explanation I .- The expression carriages includes hackney- carriage, rickshaw, cycle-rickshaw, four-wheeled or two-wheeled carriage, jin-rickshaw, bicycle or tricycle, car drawn by animals, pushcart or thela but does not include children's perambulators or tricycles. Explanation II .- The expression "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog. Rate of tax.